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Form 1023-EZ Checklist: Streamlined 501(c)(3) Application

Nonprofit Formation and IRS Compliance Resource

Streamline your 501(c)(3) application with our Form 1023-EZ checklist. For eligible small nonprofits, founders, and formation services. Form 1023-EZ is the IRS streamlined application for recognition of exemption—shorter, online, and lower fee than full Form 1023. Confirm you meet eligibility (gross receipts and assets thresholds, organization type), ensure your organizing document has the required charitable-purpose and dissolution language, gather basic activity and compensation information, and pay the user fee so you file a complete 1023-EZ and receive a determination letter. Use full Form 1023 if you do not qualify for 1023-EZ.

Key Benefits

Confirm 1023-EZ eligibility before filing
Gather required documents and information in one place
Meet organizing document requirements (same as Form 1023)
Complete the shorter application with fewer attachments
Support timely filing for retroactive exemption
Professional nonprofit formation workflow

Common Use Cases

Small 501(c)(3) organizations qualifying for Form 1023-EZNonprofit founders seeking faster, lower-cost exemption applicationFormation services guiding clients through 1023-EZOrganizations with projected receipts and assets below IRS thresholdsStart-ups that are not churches, schools, hospitals, or supporting organizationsApplicants verifying eligibility via IRS worksheet before filing

Frequently Asked Questions

Who is eligible for Form 1023-EZ?
Eligibility is based on the IRS Form 1023-EZ eligibility worksheet. Generally: projected gross receipts ≤$50,000 in each of the first three years and projected assets ≤$250,000 at end of each of those years; formed in the United States; not a church, school, college, hospital, or supporting organization; no foreign activities or terrorism-related ineligibility; and other criteria in the instructions. Complete the worksheet in the instructions to confirm; if you don't pass, use full Form 1023.
Are organizing document requirements the same for 1023-EZ?
Yes. The organizing document (articles of incorporation or trust) must still include the required charitable purpose, dissolution clause (assets to another 501(c)(3) or government), and no private inurement. The IRS reviews these for 1023-EZ as well. Draft or amend articles before filing.
How long does Form 1023-EZ take to process?
The IRS typically processes 1023-EZ applications more quickly than full Form 1023 because the form is shorter and requires less narrative and fewer schedules. Processing times vary; check current IRS guidance. Filing online and paying the user fee correctly helps avoid delays.
What if we don't qualify for 1023-EZ?
Use full Form 1023. The full form requires more detail (narrative description of activities, financial data, public support, compensation schedules) but is required when you exceed 1023-EZ thresholds or are a type of organization excluded from 1023-EZ. Our Form 1023 checklist covers the full application.

Checklist

Eligibility

Complete IRS Form 1023-EZ eligibility worksheet (in instructions); confirm you qualify
Required

Worksheet checks gross receipts (e.g. ≤$50K per year for first 3 years), assets (e.g. ≤$250K), entity type (no church, school, hospital, supporting org), and other criteria. If you don't pass, file full Form 1023.

Legal Documents

Organizing document (articles or trust) with IRS-required language: charitable purpose, dissolution to 501(c)(3), no inurement
Required

Same as Form 1023. Purpose must be exclusively 501(c)(3)-type; dissolution clause to exempt org or government; no private inurement. Have certified or conformed copy ready; IRS may request.

Application

Brief description of activities (what the organization does and will do)
Required

1023-EZ asks for a concise description of past, present, and planned activities. Be clear and accurate; avoid generic language. Must support exempt purpose.

EIN, legal name, and address consistent across application and documents
Required

Use exact legal name and EIN from IRS. Mailing address for correspondence. Inconsistencies can delay processing.

Governance

Disclosure of compensation for officers, directors, trustees, and key employees (per 1023-EZ questions)
Required

Answer all compensation questions. List anyone compensated; amounts and basis. No inurement; family/insider relationships must be disclosed. Reasonable compensation only.

Conflict of interest policy (adopted; have copy available if IRS requests)
Required

IRS expects 501(c)(3)s to have a conflict policy. Adopt before filing. 1023-EZ may not require attachment but good practice; have available for follow-up.

Submission

User fee payment (current amount per IRS; pay electronically as instructed)
Required

1023-EZ has a lower fee than full Form 1023. Check IRS Form 1023-EZ page for current amount and pay.gov or other specified method. Nonrefundable.

File Form 1023-EZ online (IRS-approved method) within 27 months of formation for retroactive exemption
Required

1023-EZ is filed electronically. File within 27 months of end of formation month for exemption from formation date. After that, exemption typically from postmark date only.

Keep a copy of the submitted application and confirmation for your records
Required

Save PDF or screenshot of submission and any confirmation number. Needed for follow-up and for grant/funder requests until determination letter arrives.